As you know, from July 1, 2017 came into force new law governing the application cash register equipment- 54-FZ. According to 54-FZ, all cash desks must be able to connect to the Internet and transfer electronic versions of checks to the tax office upon the sale. Information is not transmitted directly to the tax office, but with the help of OFD - the operator of fiscal data. The reform concerns different strata of entrepreneurs and firms and affects them gradually: first, those who are already trading, and after that, those who used to do well without a cash register. On the occasion of the entry into force of 54-FZ, Sberbank offers a very convenient service for entrepreneurs and small businesses - renting online cash desks of 54-FZ from. This service is designed for small businesses and micro businesses whose incomes are not large enough to afford the purchase of a full-fledged cash register of a new type. Prices for the purchase of a new cash register start at 24,490 rubles, which can be critical for a small business.

Advice! If you have an individual entrepreneur on UTII or a patent, you are entitled to a tax deduction - up to 18,000 ₽ for each cash register. This partially offsets your costs for the online checkout.

The benefit in the case of renting an online cash register is obvious: you do not need to pull your money out of the business’s turnover, but it’s enough to pay a monthly subscription fee, which is much less than buying an online cash register as a property. If you decide to increase the amount outlets, then you can rent as many cash desks as you need.

Online cash desk rental Evotor

If you do not have a cash register yet, then it's time to think about installing a cash register that meets the requirements of 54-FZ. After July 1, 2018, online cash desks must be installed by those who sell at retail or work in the catering sector.

The fines for violating the law 54-FZ are as follows: if the cash desk does not meet the new requirements - 10,000 rubles, if the seller did not send an electronic check at the request of the buyer - 10,000 rubles, if he trades without a cash desk at all - 30,000 rubles.

Therefore, it is up to you whether or not to postpone the issue of purchasing or renting an online cash register. The implementation of services for online cash desks is carried out by a subsidiary of Sberbank - Evotor. They have a wide range of models of electronic cash desks on their website: from the most budgetary to more expensive and stuffed with interesting features. Each entrepreneur will be able to choose what he needs, according to the specifics and needs of his business. The service "Rent of online cash registers Evotor" includes three tariff plan: Standard, VIP and Premium. The cost will depend on the chosen model of online cash desk.
For example, with Evotor 7.2, the Standard tariff will cost 1,400 rubles per month: this price includes the rental of an online cash register with a fiscal drive and connection to a fiscal data operator, delivery, relocation, repair and replacement of a cash register in case of a malfunction, as well as consultations in support center. VIP tariff - 1900 rubles per month - includes, among other things, free registration of the cash desk with the Federal Tax Service and qualified electronic signature, installation and configuration of the cash register, initial training of personnel on working with the cash register and connecting the cash register to the OFD, that is, in fact, this is a turnkey solution. The Premium tariff - 2900 rubles per month - involves the annual re-registration of the cash desk with the Federal Tax Service. In any Evotor online cash desk, the necessary software for sales, basic commodity accounting, discounts, business management and control through an online account. Each client of Evotor gets access to an application store with more than 200 services for business development and profit growth: programs for inventory accounting and inventory management, financial planning and accounting, loyalty strengthening systems, business promotion, etc. can be used by Sberbank customers who have and use the service. So, what models are offered by Evotor:

1. Evotor 5
2. Evtoro 7.2
3. Evotor 7.3
4. Evotor 10

Let's go through the functionality of each cash register and note its features. Let's go in order from bottom to top.

Online cash desk Evotor

Evotor 5- the smallest and cheapest cash register from the entire range of cash registers. It will be on sale from March 2018. It should be noted that this checkout is mobile. This model has 2 batteries on board and therefore the cash register will last about 6-12 hours offline (depending on the quality of communication and the time of using the touch screen - they spend the most batteries during operations). Despite its meager size (the terminal can easily fit in an ordinary jacket pocket), this little one can do everything you need - send data to the Federal Tax Service, accept loyalty cards, synchronize with commodity accounting systems or cloud accounting, and much more. With the help of it, you can easily make sales at a free price - this is when you do not need to indicate the name of the product when selling. The cash register Evotor 5 weighs only 400 grams. The connection to the OFD can be carried out using either mobile internet(there is a slot for a SIM card at the checkout), and via Wi-Fi, in the most extreme case, through the RJ-45 Internet port we are used to using an adapter. The screen of this device has a diagonal of 5.5 inches, which is quite enough for work. This cash desk is ideal for off-site trading and for courier delivery. Evotor 7.2– this checkout is also small in size, but it already provides more functionality to its user. This cash register does not have a built-in battery and therefore can only be used on stationary place where there is an outlet. The touch screen diagonal is 7 inches. You can provide the buyer with a choice of payment methods: payment by card, cash or loyalty card. Also, this online cash register model provides the ability to control your outlets, cashiers and track sales online, which is very convenient. The Evotor 7.2 model weighs a little - only 1 kilogram. Optimal price-quality ratio. No wonder this model last year became the leader in sales. The cash register takes up little space, has unlimited possibilities and harmoniously fits into any counter. Evotor 7.3- this online checkout is for those who lacked the functionality of the Evotor 5 model and at the same time needed the bells and whistles of the 7.2 model. The touch screen diagonal is 7 inches. The cash desk has unlimited functionality and expanding the functionality of the online cash register is as easy as shelling pears. You can connect a bank terminal, a label printer and even a cash drawer to this terminal, as well as electronic balance(for them you need to install a driver). Evotor 10 is the flagship of the entire lineup of online cash registers from Evotor. The word flagship speaks for itself: this model has the largest screen - 10 inches. The cash register is autonomous - it has a built-in battery. This box is designed for use in restaurant business, because it provides synchronization with R-Keeper and other popular programs. With the help of the Evotor 10 checkout, you can sell alcohol if you have a UTM. This is how the online cash registers of 54-FZ look in the photo.

Together with the Evotor cash desk, you get a terminal for receiving cards and an acquiring connection for free.

Possibilities of cash desk Evotor

• Free applications: cash desk, commodity accounting, discounts
• Integration with 1C, product accounting and loyalty program
• Trading with and without the Internet: there is Wi-Fi and a SIM card
• Work with EGAIS for trade in beer and spirits

Purchase of cash desk Evotor 54-FZ

If your budget allows more than renting an online checkout, then you can buy your own checkout by choosing the checkout you need with the given functionality on the Evotor website. But it will be cost effective stable business with good turnover. Prices for the purchase of cash desks 54-FZ vary and depend on the required functionality and the type of products sold. For example, for the sale of alcohol, you will need to buy a special cash desk.

How to connect online checkout

Connecting an online cash register is quite simple:

1. Buy cash desk
2. Connect to OFD (Fiscal Data Operator)
3. Register cash register with the Federal Tax Service

Who needs an online checkout

• Grocery stores
• Enterprises retail
• Small cafes and pavilions
• Domestic services

Thus, Evotor cash desks from Sberbank will help you trade legally without violating the requirements of 54-FZ. Renting an online cash register from Sberbank or buying it is up to you.

An individual entrepreneur to carry out his activities as economic entity can rent or lease property on the basis of contracts. The conclusion, performance and particularities of the relationship between the lessor and the lessee are regulated by Chapter 34 Civil Code RF.

An obligatory component of the lease agreement is the possibility of using the property. The objects of lease can be any objects that can be identified and defined as an independent object (part of the premises, Property Complex, transport, etc.) and whose natural properties are not lost during use.

The lease agreement is concluded in writing if one of the parties is a legal entity. Registration is subject to lease agreements for land, buildings and structures, if the term of the agreement exceeds one year. Lease agreements vehicle registration in without fail are not subject.

Conclusion of a lease agreement

Significant lease agreements do not differ from the general ones established by the Civil Code of the Russian Federation. However, several features should be noted.

The lease agreement does not imply a change of ownership, even temporary, therefore, the obligations that were assigned to the owner do not transfer to the tenant. Such duties include, for example, payment utilities. Even if there are provisions in the contract regarding the need for the tenant to conclude contracts with utilities, in the absence of such a utility contract, the obligation to pay for electricity, water, etc. retained by the owner. Therefore, the landlord, in order to avoid financial losses, should control this moment and take measures.

In addition to utility costs, such obligations of the owner include the obligation to comply with the requirements of industrial, fire and other types of safety. One of the options for eliminating such problems is to draw up an agreement according to which the tenant makes payment after the presentation of invoices for utility bills by the owner, in proportion to the area occupied. However, when applying special taxation regimes in this case, attention should be paid to the ambiguity in classifying such payments as rental payments. Depending on the wording in the contract, they can be considered both rent and reimbursement of operating expenses that are not subject to special tax regimes.

IP rental taxation

If the lease is part of entrepreneurial activity Individual entrepreneurs, then such activities can be transferred to a special taxation regime. Due to special regimes, it can be noted - the simplified tax system, UTII and the patent system. The patent system (Article 346.43 of the Tax Code of the Russian Federation) makes it possible to optimize tax relations, since the risk of an error in tax calculation is eliminated, the amount of tax deductions is reduced and, accordingly, profits increase, etc. The amount of tax and the list of activities is determined by the subject Russian Federation and approved in the manner prescribed by law.

Use of CCP

When transferring property for rent, an individual entrepreneur must use cash register equipment, regardless of whether this property is leased to a legal entity or an individual. Use of forms strict accountability is not allowed due to the fact that the issuance of such forms is possible only when providing services to the population. In accordance with the classifier (OK 002-93), leasing is not included in the list of services provided to the population.

However, there is arbitrage practice when the courts proceeded from the fact that the rental of premises is not a service and, accordingly, is not subject to laws on the application of CCP. In addition, the courts, in some cases, the activity of providing premises for rent is still a service to the public and does not require the use of cash registers in the case of using strict reporting forms.

The existing conflicting jurisprudence on the issue of the mandatory use of cash registers can help protect the interests of the entrepreneur in the event of such proceedings, but such risks are easier to eliminate than to wait for a court decision.

Features of the use of CCP

When using CCT, it must be taken into account that size limit cash settlement between legal entities limited. The Central Bank of the Russian Federation has set such a limit in the amount of one hundred thousand rubles (if the settlement is in a foreign currency, then in the amount equivalent to one hundred thousand rubles) for one transaction. The tax authorities accept the payment of rent under one agreement as one transaction, regardless of the duration of the lease agreement. In order to comply with the entrepreneur's actions with the law, it is necessary to terminate the lease agreement for the facility and conclude a new one.

In addition, one should not forget about the cash limit in order to avoid violations of the law and the attention of regulatory authorities. The limit of cash remaining after the end of the transaction day, subject to transfer to the bank is determined by the organization or individual entrepreneur.

Lease of cash register equipment by an individual entrepreneur

Not all individual entrepreneurs need their own to carry out activities. Sometimes it makes sense to rent it. When renting an IP, you need to pay attention to the following points:

• Availability service centers having the ability to service this CCP model in the region.
• Separation of duties of the Lessee and the Lessor in terms of servicing the CCP
• The need to register with the tax authority a leased cash register.

An individual entrepreneur has the right to use a CCP registered with the tax authority before February 1, 2017, which does not support the function of transferring data to the tax authorities through a fiscal data operator, until July 1, 2017

07.06.2017

An individual entrepreneur leases non-residential premises (applies the simplified tax system). Currently, he uses cash register equipment registered with the tax authority before 02/01/2017, which does not support the functions of transferring information to the tax authorities.

Is it possible, in the future, for an individual entrepreneur not to use cash registers, but to issue strict reporting forms to individuals, which can be printed or generated using automated systems?

Should individual entrepreneur use online cash registers for settlements with customers - individuals? If yes, since when?

Prepared answer: legal consulting service expert GUARANTEE Arykov Stepan. Quality control of the response: reviewer of the Legal Consulting Service GARANT Barseghyan Artem.

After considering the issue, we came to the following conclusion:

An individual entrepreneur has the right to use cash register equipment registered with the tax authority before 02/01/2017, which does not support the function of transferring data to the tax authorities through a fiscal data operator, until 07/01/2017.

In addition, until 07/01/2018, an individual entrepreneur, when leasing non-residential premises, can make settlements with individuals without using an online cash desk, subject to the issuance of strict reporting forms, the details of which should not be transferred to the tax authority through a fiscal data operator. For the production of strict reporting forms, an individual entrepreneur should contact a printing house or use a device that meets the requirements for automated systems Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation of 06.05.2008 N 359.

Rationale for the conclusion:

In accordance with paragraph 1 of Art. 1.2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means payment" (hereinafter - Law N 54-FZ), cash registers (hereinafter also - CCP) are used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by Law N 54-FZ.

For the purposes of Law N 54-FZ, settlements mean the acceptance or payment Money using cash and (or) electronic means of payment for goods sold, work performed, services rendered, accepting bets and paying out money in the form of winnings when organizing and conducting gambling, as well as accepting money when selling lottery tickets, electronic lottery tickets, acceptance of lottery bets and payment of funds in the form of winnings when organizing and conducting lotteries (Article 1.1 of Law N 54-FZ).

According to paragraph 2 of Art. 1.2 of Law N 54-FZ, when making a calculation, the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) if provided by the buyer (client) to the user until the calculation of the subscriber number or address Email send a cash receipt or a strict reporting form to electronic form to the buyer (client) to the provided subscriber number or e-mail address (if there is a technical possibility to transfer information to the buyer (client) in electronic form to the e-mail address).

Users are obliged to ensure the transfer at the time of calculation of all fiscal data in the form of fiscal documents generated using CREs to the tax authorities through the operator of fiscal data, taking into account the provisions of the third paragraph of paragraph 6 of Art. 1.2 of Law N 54-FZ, with the exception of the case specified in paragraph 7 of Art. 2 of Law N 54-FZ (clause 6, article 1.2 of Law N 54-FZ).

In the above version, the norms of the Law N 54-FZ are effective from 07/15/2016 in connection with the entry into force of the Federal Law of 07/03/2016 N 290-FZ "On Amendments to the Federal Law" On the use of cash registers in the implementation of cash payments and (or) settlements using payment cards" and certain legislative acts of the Russian Federation" (hereinafter - Law N 290-FZ).

A number of transitional provisions are provided for in Art. 7 of Law N 290-FZ. So, in accordance with Part 3 of Art. 7 of Law N 290-FZ, organizations and individual entrepreneurs could, until 02/01/2017, register cash registers in the manner established by Law N 54-FZ (as amended until the date of entry into force of Law N 290-FZ) and adopted in accordance with it regulatory legal acts. At the same time, CCP registered with the tax authorities before 02/01/2017 is applied, re-registered and deregistered by organizations and individual entrepreneurs in the manner prescribed by Law N 54-FZ (as amended until the date of entry into force of Law N 290-FZ) and normative legal acts adopted in accordance with it, until 07/01/2017.

According to part 6 of Art. 7 of Law N 290-FZ, registration and re-registration of cash register equipment, which does not ensure the transfer to the operator of the fiscal data of each cash receipt or strict reporting form in electronic form containing a fiscal sign, is not allowed from 02/01/2017, except for the case specified in paragraph 7 of Art. . 2 of Law N 54-FZ (as amended by Law N 290-FZ).

Accordingly, in the general case, the obligation to use a CRE that supports the function of transferring data to the tax authorities through a fiscal data operator arises from 02/01/2017. At the same time, in the situation under consideration, an individual entrepreneur has the right to use a CCP registered with the tax authority before 02/01/2017, which does not support the function of transferring data to the tax authorities through a fiscal data operator, until 07/01/2017.

At the same time, it must be taken into account that on the basis of Part 8 of Art. 7 of Law N 290-FZ, organizations and individual entrepreneurs performing work that provide services to the public have the right not to use cash register equipment, provided that they issue the appropriate forms of strict accountability in the manner established by Law N 54-FZ (as amended, which was in force until the day the Law came into force N 290-FZ), until 07/01/2018.

The version of Law N 54-FZ, which was in force until the day the Law N 290-FZ came into force, provided that organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the population, subject to the issuance of appropriate forms of strict accountability. The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation (clause 2, article 2 of Law N 54-FZ (as amended, in force until the date of entry into force of Law N 290-FZ)). The corresponding procedure is established by the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers (hereinafter - Regulation N 359), approved by Decree of the Government of the Russian Federation of 06.05.2008 N 359.

Note that in law enforcement practice, the question of whether the lease of property is a service for the purposes of Law N 54-FZ was ambiguous (see, for example, the decision of the Federal Antimonopoly Service of the West Siberian District of January 22, 2010 in case N A03-14324 / 2009 ). The Ministry of Finance of Russia and the tax authorities were of the opinion that the provision of property for rent is a service and the requirements of Law N 54-FZ apply to it (see, for example, letters of the Ministry of Finance of Russia dated 04.08.2005 N 03-01-20 / 4-163, Federal Tax Service of Russia in Moscow dated 05.06.2012 N 20-14 / [email protected], dated 26.11.2009 N 20-14/2/ [email protected], from 12.03.2009 N 17-15/022192).

Taking into account the fact that the new version of the Law N 54-FZ provides that individual entrepreneurs can make payments without the use of cash registers when renting (hiring) residential premises owned by them (clause 2, article 2 of Law N 54-FZ ((as amended by Law N 290-FZ)), we believe that the issue of classifying the lease of property as a service for the purposes of Law N 54-FZ should be considered settled.

It should be borne in mind that the new version of Law N 54-FZ defines strict reporting forms as documents whose details must be transmitted to the tax authorities through a fiscal data operator. To print them on paper, an automated system for strict reporting forms is used, which is cash register equipment, which can only be used to make settlements when providing services (clause 1, article 4.3 of Law N 54-FZ, see also the letter of the Federal Tax Service of Russia dated 09.11 .2016 N AS-4-20/ [email protected]).

We believe that when applying strict reporting forms in the manner prescribed by Law N 54-FZ (as amended until the date of entry into force of Law N 290-FZ), on the basis of Part 8 of Art. 7 of Law N 290-FZ, which provides for the right not to apply CCP, the requirements for strict reporting forms used in this case should not apply new edition Law N 54-FZ.

Accordingly, when applying strict reporting forms in the manner prescribed by Law N 54-FZ (as amended until the date of entry into force of Law N 290-FZ), it is necessary to be guided by Regulation N 359, which is confirmed by the explanations provided in the letter of the Ministry of Finance of Russia dated December 27 .2016 N 03-01-15/78348.

The strict reporting form must contain the details provided for in clause 3 of Regulation N 359. In accordance with clause 4 of Regulation N 359, the document form is printed or generated using automated systems. A printed form of a document must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation), unless otherwise provided by regulatory legal acts on the approval of the forms of such documents.

Regulation N 359 does not contain requirements that the data contained in strict reporting forms must be transferred to the tax authorities through the operator of fiscal data.

It must be borne in mind that the provisions of paragraph 2 of Art. 2 of Law N 54-FZ (as amended until the date of entry into force of Law N 290-FZ), the rule is valid only in the case of the provision of services to the population, i.e. citizens, including those with the status of an individual entrepreneur (clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 N 16).

Thus, in the situation under consideration, until 07/01/2018, an individual entrepreneur, when leasing non-residential premises, can make settlements with individuals without using an online cash desk, subject to the issuance of strict reporting forms, the details of which should not be transferred to the tax authority through a fiscal data operator.

Note that although it is possible to generate a strict reporting form using automated systems, in order to simultaneously fill out a document form and issue a document, the following requirements must be met (clause 11 of Regulation N 359):

a) the automated system must be protected from unauthorized access, identify, record and save all operations with the document form for at least 5 years;

b) when filling out the form of the document and issuing the document by an automated system, the unique number and series of its form are stored.

Organizations and individual entrepreneurs, at the request of the tax authorities, are required to provide information from automated systems on issued documents (clause 12 of Regulation N 359).

A simple computer cannot be used to generate strict reporting forms (letters of the Ministry of Finance of Russia of 03.02.2009 N 03-01-15 / 1-43, of 07.11.2008 N 03-01-15 / 11-353, paragraph 3 of the letter of the Federal Tax Service Russia dated 10.09.2012 N AC-4-2 / [email protected]). It is unlawful to produce a strict reporting document equated to a cash receipt on a computer and a printer without contacting a printing house (letter of the Ministry of Finance of Russia of November 25, 2010 N 03-01-15 / 8-250).

Compliance of the automated system that generates strict reporting forms with the requirements of Regulation N 359 must be confirmed technical documentation on the formation, filling out and printing of strict reporting forms equated to cashier's checks (letter of the Federal Tax Service of Russia dated August 24, 2012 N AS-4-2 / ​​14038).

Accordingly, in this situation, for the manufacture of strict reporting forms, an individual entrepreneur should contact a printing house or use a device that meets the requirements for automated systems by Regulation N 359. To satisfy the requirements of Law N 54-FZ (as amended by Law N 290-FZ), such a system does not must.

The company "Super-Firma" is the leader in Moscow and the Moscow region in the provision of the service "IP Rent" and the provision of related services! Only the company "Super-Firma" within the framework of the small business support program will offer you cooperation and the conclusion of an agreement PERSONALLY with the Individual Entrepreneur himself!

Providing services for more than 10 (!) years, Super-Firma has developed many strategies for doing business, providing all its customers with comfortable business conditions. "Super-Firma" is a team of experienced professionals who knows all the intricacies of doing business. Therefore, our company will solve any question you have professionally and as quickly as possible, guided by own experience and, of course, the legislation of the Russian Federation. Depending on the area in which you will conduct business, we are ready to provide you with all the necessary documents for this. If necessary, we will provide you with any types of Cash Register Equipment (CCT) and related equipment, as well as a current account with acquiring. In addition, our Center Maintenance(CTO) was among the first to be accredited to provide the ability to connect and install equipment for the Unified State Automated Information System (EGAIS), created to control the circulation of alcohol-containing products by the state. Upon reaching an agreement with us, you will be able to start full-fledged work within 24 hours, in accordance with the Legislation of the Russian Federation.

The priority areas of activity of the company "Super-Firma" are such services as:

• Provision of IP for rent;
• Provision of cash registers and equipment;
• Maintenance of any types of CCP;
• Cost optimization when doing business.

The IP rental service helps you increase the volume of profitable transactions. Much faster and cheaper to rent ready-made company together with the cash desk (if you need a cash desk in accordance with Federal Law 54), than to register all Required documents in the IFTS independently. This company "Super-Firma" will do for you for FREE!!!

A quick IP rental will help you take the main step in your business in one day! This is a profitable solution for those who understand a lot about saving money and time!

Fixed rates for IP rental:

• IP rent with accounting and legal support- 5000 r / month;
• IP rent with checking account- from 5000 r / month + 10% of the amount received to the account;
• IP rental with a cash desk and acquiring - from 5000 r / month + installation (the price depends on the completeness of the cash register) + 10% of the funds received to the account;
• IP rental with a cash desk with connection and maintenance of EGAIS - 7000 r / month;
• Rent of an individual entrepreneur with a cash desk and connection and maintenance of the FGIS "MERCURY" - 7000 rubles / month;
• Rent of an individual entrepreneur with a cash register with connection and maintenance in the "Honest Sign" system (tobacco products) - 7000 r / month
• Cash Register "Mercury-115 F" (According to 54-FZ) with FN for 36 months, with registration in the Federal Tax Service, with an agreement with OFDs Electronic Digital Signature(EDS) - from 25000 rub.

ADVANTAGES OVER COMPETITORS:

On the day of signing the contract, a FULL package of documents is provided at your disposal within the framework of the agreed activities;

Within ONE working day, Super-Firma guarantees you the registration of the cash register with the Federal Tax Service Inspectorate and its installation at the place of the intended activity;

You and your employees are only required to conduct business in good faith and comply with the Laws of the Russian Federation in terms of using the established CCP at the point of sale and (or) providing services (it is necessary to punch all checks), as well as mandatory compliance with Tax, Labor and Migration Legislation! If a fine is imposed through the fault of an employee, you will be required to compensate the amount of its size in full

NEED TO KNOW:

• When signing the contract, you pay the rent for the 1st and last month + the cost of CCP + patent. Further, monthly payment for the company and quarterly payment for the patent and Technical Maintenance of CCP (if CCP is provided).
• No more payments*!!!
• Special conditions** are negotiated individually!

In case of violation of the laws of the Russian Federation, the tenant of the IP reimburses the amount of the fine and bears personal administrative and / or criminal liability.

*When applying for a Patent or Trade Fee, the duty of timely payment lies with the entrepreneur who used the service "IP Rent" **Under special conditions implied Additional services, such as acquiring, connection to EGAIS, FSIS "MERCURY", and others.

In this article, we will look at how to deregister cash registers in 2020. We will figure out whether it is necessary to deregister KKM. Find out when to deregister. We will analyze the necessary documents for removal.

Do I need to shoot cash machine accounting and in what cases? This question is puzzled by many entrepreneurs and organizations using CCP. Today we will talk about the procedure for deregistration of cash registers: in what cases the cash register should be deregistered, what documents will be required for this, how to check the registration of cash registers with the Federal Tax Service. We will also consider in detail the typical situations of deregistration of cash registers and give answers to common questions.

Who is required to use KKM

According to FZ-54, sole proprietors and legal entities that make settlements with buyers and sellers both in cash and in non-cash form have obligations to use cash registers (KKM). In particular, business entities are required to have a cash register when:

• sale of goods (works, services) to organizations and the public;
• payment of funds in favor of the population and / or legal entities when purchasing goods / services;
• refund to the buyer in case of refusal of the goods;
• receiving money from the seller for the returned goods.

When to deregister KKM

In addition to the obligations to apply the CCP, the federal law No. 54 also regulates the mechanism for registering and deregistering cash registers. According to the law, you should contact the Federal Tax Service to deregister the CCP in the following cases:

1. The cash register has been sold. If you sold your own cash register, it should be deregistered, after which the purchasing company is obliged to register the equipment for itself;
2. The depreciation period of the CCP has expired. Each model of cash registers has its own useful life. In the month following the depreciation expiration period (100% depreciation), the piece of equipment must be deregistered;
3. IP (legal entity) ceased its activities. In this case we are talking not about a temporary interruption in activity, but about its complete cessation (liquidation, reorganization, closure of an individual entrepreneur, etc.). If you have documents on the closure of the IP (liquidation of the legal entity), then you need to contact the Federal Tax Service to deregister the equipment that was registered with the business entity;
4. The cash register was replaced with another model. If, for one reason or another, you decide to change the KKM to another piece of equipment (for example, to a newer model), then you should remove the old device from the register in the prescribed manner. Also, the deregistration procedure is provided for cases of replacing faulty equipment with a working one (a faulty cash register is deregistered, a new device is registered with the organization);
5. KKT stolen. A mandatory procedure in case of theft of cash register equipment is deregistration of the cash register. The basis for withdrawal is a certificate issued by the Ministry of Internal Affairs stating that the CCP is wanted;
6. Other reasons why further use of CCP is impossible. In the process of doing business, a business entity may have other situations in connection with which the use of cash registers is not possible. If there are objective reasons and supporting documents, the organization / individual entrepreneur should contact the Federal Tax Service to deregister the cash register.

We remove the CCP from the register: instructions and documents

Removal of cash register equipment from registration, as well as registration of a cash register, is carried out through the Federal Tax Service. Before applying to the tax office, you should prepare the following documents:

No. p / p	Document	Description
1	Statement	The main document for deregistration of a cash register is an application. The document is drawn up on a form in the form KND-1110021, which is also used when registering a cash register. The following basic information should be filled in the form: Applicant's data (company name/full name of individual entrepreneur, TIN code, foreign economic activity code, place of registration, contact details); the code of the tax authority to which the application is submitted; a note on the deregistration of CCPs (code "2"); data on cash register equipment (model, serial number, data of the registration certificate, information about the place of registration); · information about the organization that performs the maintenance of the CCP (name, TIN code, date and number of the contract, data on the visual control tool). The document can be filled out by hand, as well as drawn up in in electronic format(on the website of the Federal Tax Service in your account).
2	registration certificate	When submitting documents for deregistration of cash register equipment, you must have a valid technical certificate for equipment that is planned to be deregistered.
3	Registration card	The original and a copy of the card issued to the entrepreneur / legal entity when registering the cash register is submitted to the Federal Tax Service. The document must be drawn up in the form approved by order of the Federal Tax Service of the Russian Federation No. MM-3-2 / 152 of 04/09/2008.
4	Cashier's Journal	The list of documents required for deregistration of a CCP includes the Journal of the teller, which is filled out on the basis of daily.
5	Account voucher	Before submitting the documents, contact the CTO where the cash register is serviced and request a copy of the registration coupon for the cash register for subsequent presentation to the Federal Tax Service.
6	Applicant's passport	When submitting documents, the applicant must have a passport with him: for individual entrepreneurs - an entrepreneur's passport, for legal entities - a passport confidant, which carries out the removal of equipment from registration.

Having collected the necessary documents, proceed directly to the procedure for deregistration of the CCP:

Step 2. Transfer of documents to the Federal Tax Service.
To deregister a cash register, you need to contact the FTS body in which the cash register is registered. You can submit documents in any of the following ways:

1. Personally go to the tax office and hand over the documents to the FTS specialist “in hand”. This method is reliable, because you will be sure that the documents are transferred to their destination. In addition, a tax specialist will be able to conduct initial check documents and immediately indicate to you the presence of errors and inaccuracies;
2. Send documents by mail. You can send the collected package of documents by letter through the nearest branch of the Russian Post. Before sending, make an inventory of attachments, and then issue a letter with a notification. Having received the documents, the FTS specialist will put a signature in the spine of the letter, which will serve as confirmation of their receipt;
3. Checkout electronic application. If you have access to the Internet, you can remove the cash register from registration without leaving your home. To do this, register on the State Services Internet resource (gosuslugi.ru) and fill out an electronic application through your Personal Account.

Step 3. Consideration of documents.
The Federal Tax Service is given 5 working days to consider the application and deregister the CCP. During this time, an employee of the fiscal service must contact you to agree on the time and place of taking control readings from the equipment. On the appointed day, in the presence of you and a specialist of the Federal Tax Service, the CTO engineer takes the readings of the CCP. Also, an act is drawn up in your presence.

Step 4. Deregistration of cash registers.
Based on the documents you provided, as well as the KM-2 act drawn up in your presence, the Federal Tax Service enters into the database information on deregistration of the cash register. You are provided with a passport for a cash register and an accounting coupon for cash registers with marks from the Federal Tax Service on the removal of equipment from registration.

Typical situations

The most common situations for deregistration of CCPs are the termination of business activities associated with the liquidation of an LLC or the closure of an individual entrepreneur. In each of the above cases, deregistration is carried out in general order. At the same time, an extract from Rosreestr on the termination of the activity of an individual entrepreneur or legal entity should be additionally attached to the package of documents.

Another reason for deregistration of cash registers may be the loss of documents for the cash register. In the general procedure, when deregistering a cash register, a business entity should restore the lost documents. If we are talking about the registration certificate and registration card of the CCP, then the individual entrepreneur / legal entity should contact the CTO to obtain duplicate documents. If the registration card is lost, this information should be indicated in the application. Since the second copy of the card is in the Federal Tax Service, where the application is submitted, it is not necessary to request a duplicate card. If the organization has lost the Cashier's Journal, then it is necessary to deregister the cash register on the basis of accounting data and daily Z-reports.

How to check the registration of KKM in the Federal Tax Service

How to deregister KKM: questions and answers

Question #1. IP Kukushkin submitted documents to the Federal Tax Service for deregistration of cash registers. The tax specialist demanded that Kukushkin show the cash register (bring it to the tax office). Are the actions of the FTS legal?

Answer: The requirements of the FTS specialist in this case do not contradict the current legislation. As a rule, tax authorities inspect CCP when taking control readings by a TsTO engineer. However, in exceptional cases, an employee of the fiscal service may require the presentation of a cash register directly to the inspection.

Question #2. IP Solovyov personally handed over to the Federal Tax Service a set of documents for deregistration of cash registers. What for Solovyov is confirmation of the acceptance of documents?

Answer: Having received the documents from Solovyov, the fiscal service officer can issue a receipt on receipt of the papers. If Solovyov draws up an application in 2 copies, then he can keep one of them (with a mark of receipt, date and signature of the responsible employee of the Federal Tax Service) as confirmation.

Question #3. LLC "Kashtan" has an old cash register, which is not used in the conduct of business. What documents need to be submitted to "Kashtan" to deregister the cash register?

Answer: Removal of old cash desks from registration is carried out in a general manner. The fact of non-use of the cash desk in activities is confirmed by the Journal of the teller and the Z-report taken by the employees of the TsTO.